Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
BUENA HIGH MUSIC ASSOCIATIONH
Employer identification number
77-0228252
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
720
330
22,445
58,918
38,326
120,739
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
81,519
118,533
132,860
116,293
127,460
576,665
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
82,239
118,863
155,305
175,211
165,786
697,404
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
697,404
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
82,239
118,863
155,305
175,211
165,786
697,404
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
41
48
6
3
98
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
41
48
6
3
98
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
82,239
118,904
155,353
175,217
165,789
697,502
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
99.990 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
99.990 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
0 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
BUENA HIGH MUSIC ASSOCIATIONH
Employer identification number
77-0228252
Return Reference
Explanation
FORM 990-EZ, PART I, LINE 16
EXPENSES OFFICE 3,430 INTEREST 4,874 INSURANCE 1,255 FACILITIES & EQUIPMENT 2,508 LEADERSHIP TRAINING 1,614 UNIFORMS 12,689 CLINICIANS 708 COACHES FEES 32,965 INSTRUMENT REPAIR & MAINT 2,842 MARCHING BAND 17,873 DRUMLINE 4,913 COLOR GUARD 4,657 ALL STATE HONOR BAND 430 JAZZ BAND 400 INSTRUMENT REPLACEMENTS 946 CONCERT RECORDINGS 200 AIM PIANO 185 TRANSPORTATION 18,036 AWARDS & GRANTS 562 SALSA FESTIVAL 2,817 VENTURA COUNTY FAIR 16,929 OJAI DAYS 528 STRAWBERRY FESTIVAL 8,957 4TH OF JULY 350 BANANA FESTIVAL 41 FESTIVALS - OTHER MISC 844 MUSIC TRAVEL AND TOURS 22,138 BARNES CHARTER 150 REFUNDS AND REIMBS 428 MIXED BAG 3,681 SEES CANDY 3,540 NON-FOOD SUPPLIES 470 REGISTRATION FEES 1,005 ALPINE FARMS 683 FOOD BOOTH SUPPLIES 115 ENTRY FEES 525 THOUSAND OAKS ROTARY 295 OPERAT-CONCESSION TRAILOR 3,780 OPERATE-TRUCK & UTIL TRL 315 MAINT-FOOD BOOTH EQUIP 45 PROPANE 84 END OF YEAR BANQUET 673 STUDENT MERCHANDISE 4,450 ROUNDING ADJ -1 NON-INVESTMENT DEPRECIATION 7,323 TOTAL 191,252
FORM 990-EZ, PART II, LINE 24
CONCESSION TRAILER 0 80,720 LESS ACCUMULATED DEPRECIATION 0 65,962 FOOD BOOTH 0 4,499 LESS ACCUMULATED DEPRECIATION 0 4,499 20 FT STORAGE 0 2,541 LESS ACCUMULATED DEPRECIATION 0 2,541 TRUCK 0 1,000 LESS ACCUMULATED DEPRECIATION 0 1,000 ADDS TO TRAILER 0 11,366 LESS ACCUMULATED DEPRECIATION 0 7,816 EZ UP TENT 0 1,125 LESS ACCUMULATED DEPRECIATION 0 1,125 TOTAL 0 18,308
FORM 990-EZ, PART II, LINE 26
ACCOUNTS PAYABLE AND ACCRUED EXPENSES 48,116 40,873
FORM 990-EZ, PART III
BUENA MUSIC ASSOCIATION'S EXEMPT PURPOSE IS TO SUPPORT ALL LEVELS OF MUSIC PROGRAM FOR THE BUENA HIGH SCHOOL STUDENT BODY. THE ORGANIZATION DOES THIS THROUGH VARIOUS PROGRAMS FROM STUDENT AND FAMILY FUND RAISING (SEES CANDY DRIVE, CAR WASHES, MOVIE NIGHTS AND CHILI COOK-OFF JUST TO NAME A FEW), COMMUNITY FESTIVALS ALONG WITH VENTURA COUNTY FAIR. STUDENTS AND PARENTS WORK DILIGENTLY TO HELP KEEP MUSIC PROGRAMS ALIVE AND VIBRANT IN A TIME WHEN SCHOOL DISTRICTS DO NOT HAVE FUNDS TO CONTINUE TO SUPPORT THESE LIFE SKILL PROGRAMS. APPROXIMATELY 280 STUDENTS PARTICIPATE IN THE MUSIC PROGRAM FROM MARCHING BAND TO ORCHESTRA ENSEMBLE. THIS REPRESENTS MORE THAN 10% OF THE 2,000 MEMBER STUDENT POPULATION OF BUENA HIGH SCHOOL. THE PROGRAM HELPED TO FUND OVER 194,000 IN DISTRICT COSTS - BOTH DIRECT AND INDIRECT - THAT WOULD OTHERWISE NOT HAVE BEEN AVAILABLE TO THE SCHOOL OR STUDENTS.
FORM 990-EZ, PART III, LINE 28
THE STUDENT PROGRAMS CONSIST OF CONCERT BAND, DRUMLINE, JAZZ BAND, MARCHING BAND, STRING ORCHESTRA AND WIND ENSEMBLE. THE SUPPORT FOR THESE PROGRAMS INCLUDE TRANSPORTATION AT 18,036, COACHES FEES AT 32,965, UNIFORM REPLACEMENTS AT 12,689, INSTRUMENT REPAIRS AND REPLACEMENTS AT 3,973, LEADERSHIP TRAINING/CLINICIANS AT 2,322. DIRECT COSTS OF THE MARCHING BAND, DRUMLINE AND COLOR GUARD REPRESENTS 29% OF THE TOTAL STUDENT PROGRAM COSTS - OR 28,273.00 THESE DIRECT COSTS FOR STUDENT PARTICIPANTS ENABLED THE PROGRAM TO PARTICIPATE IN TWO OF THE LARGEST FAIRS/FESTIVALS IN THE COUNTY - THE STRAWBERRY FESTIVAL AND THE VENTURA COUNTY FAIR. THE STUDENTS WERE ABLE TO CARRY THE MESSAGE OF SCHOOL MUSIC AND SPIRIT TO OVER 500,000 PEOPLE.
FORM 990-EZ, PART III, LINE 29
AS STATED EARLIER, BETWEEN THE STRAWBERRY FESTIVAL AND VENTURA COUNTY FAIR, OVER 1/2 MILLION PEOPLE ARE IN ATTENDANCE TO THESE TWO EVENTS. THE OTHER FESTIVALS, FAIRS AND PARADES BOOST THIS NUMBER TO JUST UNDER 600,000 GENERAL POPULATION. THE STUDENTS INVOLVED TAKE THESE EXPERIENCES INTO THEIR ADULT YEARS ASSISTING IN LEADERSHIP, PERFORMANCE AND OVERALL CONFIDENCE FOR MANY LIFE TASKS.
FORM 990-EZ, PART III, LINE 30
THIS YEAR'S SPRING TRIP HEADED TO SAN DIEGO COUNTY. 50 STUDENTS WERE IN ATTENDANCE. THE FIRST DAY IN SAN DIEGO, THE STUDENTS PERFORMED ON THE DECKS OF THE AIRCRAFT CARRIER USS MIDWAY - A STATIC DISPLAY ON NORTH HARBOR IN SAN DIEGO. THE USS MIDWAY OFFERS MUSIC PERFORMANCE OPPORTUNITIES AS PART OF ITS SCHOOL PROGRAM. THE PERFORMANCE WAS ONE HOUR IN DURATION. WITH A DAILY ATTENDANCE OF OVER 2,000 ON BOARD SHIP, AT ANY ONE TIME, THE BUENA MUSIC PROGRAM TOUCHED OVER 300 VISITORS FROM ALL OVER THE WORLD AS THE USS MIDWAY IS WILDLY POPULAR AND THE MOST VISITED STATIC NAVAL MUSEUM IN THE WORLD. FOR THE SECOND DAY, THE STUDENTS ENJOYED THE OPPORTUNITY TO PLAY WITH ONE OF CALIFORNIA'S MOST RENOWNED HIGH SCHOOL MUSIC PROGRAMS AT RANCHO BERNARDO HIGH SCHOOL. THE BUENA MUSIC STUDENTS PRACTICED AND PERFORMED WITH THIS STELLAR GROUP FOR 3 AND 1/2 HOURS. THE STUDENTS LEFT ENERGIZED AND THRILLED WITH THE EXPERIENCE. ON THE THIRD DAY, THE STUDENTS VISITED THE MUSEUM OF MAKING MUSIC IN CARLSBAD, CA. THIS MUSEUM IS DEDICATED TO PRESERVING AND SHOWCASING MUSIC INSTRUMENTS AND PRODUCTS. ON PERMANENT DISPLAY - HUNDREDS OF VINTAGE INSTRUMENTS, CLASSIC AUDIO AND VIDEO CLIPS AND MANY INTERACTIVE AREAS. WHILE EXHAUSTED WHEN THEY RETURNED HOME, THE PARENT AND STUDENT COMMENTS RANGE FROM "SPECTACULAR" TO "I WISH I HAD DONE THESE THINGS WHEN I WAS IN HIGH SCHOOL."
FORM 990-EZ, PART III, LINE 31
THE AMOUNTS REPORTED HERE ARE PRIMARILY COSTS FOR STUDENT AND PARENT FUNDRAISING EFFORTS - 32,222.00. THESE EXPENDITURES INCLUDE ENTRY FEES FOR VARIOUS LOCATIONS - 820.00, FOOD AND NON-FOOD COST ITEMS - 6,169.00, MIXED BAG AND SEES CANDY COSTS - 7,221.00 ALONG WITH EQUIPMENT MAINTENANCE AND DEPRECIATION FOR 12,562.00 AND RECOGNITION PROGRAMS FOR 5,450.00. FUNDRAISING EFFORTS BROUGHT THE MUSIC MESSAGE THROUGHOUT THE COUNTY AND TO GENERAL POPULATION CLASSMATES. THOUSAND OAKS ROTARIAN EVENT, BANANA FESTIVAL IN PORT HUENEME, ALONG WITH FUNNEL CAKE SELLING AT VARIOUS EVENTS HELPED TO BRING MUSIC INTO THE LIVES OF OVER 30,000 PEOPLE. STUDENT RECOGNITIONS INCLUDED BANQUETS, AWARDS AND OPPORTUNITIES WITHIN VARIOUS EXPANDED ENSEMBLE GROUPS DEVELOPED BY THE MUSIC PROGRAM DIRECTOR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.